Even if income tax is deducted at source, and you have applied for a personalized income tax rate, you must report your income each year, starting the year after your arrival in France.
This allows the tax authorities to determine your tax liability and to adjust your tax rate based on your circumstances.
When to file your tax return
Tax returns should be filed between April and June of each year.
The exact deadlines for filing returns are determined each year and vary depending on your département of residence and whether you file your tax return online or by post.
You must always meet the applicable deadlines when filing your tax returns.
2024 tax return campaign (for 2023 income)
The annual tax return campaign starts on April 11, 2024.
The following deadlines must be met to file your return:
- Deadline for online tax returns, if you live in Isère (Grenoble, 38) or Drôme (Valence, 26): Thursday 30 May, 2024, at 23:59.
- Deadline for paper returns: before Tuesday 21 May, 2024, at 23:59 (date as per postmark).
Find out more about the tax return calendar
Have you forgotten to make your declaration? Do you want to regularize your situation?
Please go to your local tax office to find out how to proceed, and to find out about any late payment penalties that may apply if you are liable for tax.
How to file your tax return
You are filing a tax return for the first time in France
The first annual tax return for newcomers in France must be made using paper forms, which should be sent to or handed in at the Centre des Finances Publiques.
(Unless you have received a letter from the tax office inviting you to file your return online).
The main tax return form is form 2042.
It can be collected from your local tax office or
downloaded from the impots.gouv.fr website.
The form for declaring 2023 income for the 2024 tax campaign will be available very shortly, under the 'Millésime 2024' tab.
In addition to the completed, dated and signed 2042 form, please remember to provide:
- a copy of your identity document: passport (identity page and Schengen entry stamp if applicable), residence permit,
- a RIB (your bank details),
- proof of residence in France (see form 2042 for more details).
Other documents may be useful depending on your situation, for example:
- if you work: a copy of your last payslip and your employment contract,
- if you are doing an internship: a copy of your work 'convention de stage',
- if you are receiving a grant: a copy of your grant notification,
- if you are a student: a copy of your proof of registration ('certificat de scolarité'),
- if you have a bank account outside of France: the form 3916 completed, dated and signed,
- if you are living in Valence: the questionnaire dedicated to international first-time tax filers.
You filed a tax return in France last year
The automatic tax return
If you are eligible for the automatic tax return system with a pre-completed form, the tax authorities will duly inform you of this – either by email or by post.
You should always check the information entered on the pre-completed form.
If this is correct, you don't need to do anything and your tax return will be validated automatically.
If you need to change or add any new information, however, you will need to modify and complete the relevant items.
Find out more about the automatic tax return
The online tax return
If you are not eligible to use the new pre-completed / automatic tax return system, you should complete your tax return online via your
personal user account on the impots.gouv.fr website.
